Opinion
12356-20L
10-15-2021
A. Asterino Starcher & James Edward Starcher Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge.
On October 4, 2021, respondent filed a Motion to Dismiss for Lack of Juris diction as to Petitioner James Edward Starcher and To Change Caption. We will grant the Motion.
On October 19, 2020, petitioners jointly filed a petition in this Court and attached a notice of determination dated September 15, 2020. That notice was addressed to petitioner A. Asterino Starcher only, and the notice pertained solely to her 2014 tax liability. Petitioners did not attach any notice addressed to petitioner James Edward Starcher, and respondent represents that he has issued no notice to Mr. Starcher that could confer upon this Court jurisdiction over him.
The Tax Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent authorized by Congress. See I.R.C. sec. 7442. The Tax Court's jurisdiction over a collection due process case is conditioned on the issuance of a statutory notice of determination concerning collection action. See Moorhous v. Commissioner, 116 T.C. 263, 269 (2001); I.R.C. secs. 6320(c), 6330(d)(1). Be cause no such notice has been issued to Mr. Starcher, we lack jurisdiction in this case to address any matters concerning him. In consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner James Edward Starcher, filed October 4, 2021, is granted, and petitioner James Edward Starcher is dismissed from this case. It is further
ORDERED that the caption of this case is amended to read: "A. Asterino Starcher, Petitioner v. Commissioner of Internal Revenue, Respondent."